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Key Legislative and Regulatory Facts

(as at end-September 2003, unless otherwise indicated)


Legal system

The country's laws are regulated by a written constitution that requires a two-thirds parliamentary majority to be changed. Both civil and criminal laws are codified, a legacy of the brief French rule at the end of the 18th century.  Nonetheless, Maltase laws draw much of their inspiration from British Law, and British case law, both civil and criminal, is often quoted in the Maltase law courts.  Malta's accounting standards and criteria are similarly based on the British system.

Conformity with international standards

The larger part of Maltase legislation draws heavily from EU regulations and directives. The financial, banking and insurance sectors are regulated according to international norms and conventions in line with EU directives.


Malta enjoys double taxation agreements with 37 countries.


Company Law

Intellectual Property Law

Immigration Law

Maritime Law

Tax Law


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